OCR Text |
Show THE UTAH STATESMAN, FEBRUARY Governor Dem Asks County Officers If Ttere Are Too 1929, Opinion Given Duties of County Auditors in Auditing Records of County Departments . By Lawrence Via Dyke, Auditor for Wrbrr County. State Many Counties In 14, lection On Treasurer's, Attorney General Parker Quotes Law To Offidals Gathered At Convention Assessor Duties Laws of dltor, and if Irregularities appear, crlptioa of tho instrument filed-anUtah 1111, provides as follows: ths county auditor cannot escape tha amount ahould bo insistcriticism. Ha io expected by the ed upon, la case a combined enIt shall oa Iba duty of tho Attorney General George Parker Mn of Utah, 1417, amended by The dulls righto and responsito make an examination of people as tha auditor and . gave the tow on three different chapter 1U of tho Laws of Mato they try and fst books to not used an en- bility of aa asMseor and how thee thm .t!?. of county audlTor tha hooka la It aeeounta ao, that and of tho and bo book feel, lot ehould oil a parightfully dulls rights and responsibilities quaatlora at tha niMtlng of county mi. qopt of wrong. You know, then try assessor clcrko end treasurer aseesaor No tax shall ba tevtad upon treasurer, the county dark, hia duty to protect tha taxpayers pers filed and a number given to dovetail into thoM of tho county auditor clerks and funny poopla in tho world who eounty asksd tho county officers to try to of Mr, Parker had bwg land tho title to which remains think that beeaueo they believe a tha county recorder, tha sheriff, against irregularities in any and each. The entry book and tho foe treasurer are dtocusMd in an opin- treasurer figure out whether or not there ere and all tha The of tho eounty. book could then bo compared and it ion offered tho board of equalisa- asked to discuss three things: ia ths state, held or occupied by dapartmanta county surveyor, during thing, it must be true. too mnny countlee in the oontsnd cannot each to and examine auditor to that tho county month; bo Whal property Change When Needed. exempt from any person under a contract of readily ascertained if all tion last Dscsmbsr by Harvey H. Dern culled attention to book of Justices of peace as often ha haa not sufficient authority, for copld taxation under th constitution of sato or leaM from tho Mato of papers for which fsea should havo Then an a lot of people In pub- as then attorney general. the fact that good roade and ho may deem necessary, and In case any offictr refuses to allow been charged, are sntorsd in ths Cluff. boemuae lic Utah? office who their think Utah; but this provision shall not follows: Ths opinion have brought the varioue for that purpose, ha shall have Mm to inspect the hoiks and ac- fee book. In ths csss of tho sherofflcee an run In a certain way What power hss ths assessor to b constructed to prevent tho taxDecember IT, HIT. access can recfree bo counts part of the etate cloeer to tether that must to hia all tne and of books, office, of ords iffs office, whero it ia impractical Btata Board of Equalisation A levy on psrsunal property for un- ation of improvements on aucto and have broutht each community tho testa ofba athe beet way, Ona In each of said ahould immediately report the for him to collect all ftaa lands and ths Intorsat ia tba land in ad- AsssMmsnt, Building. good County, of fleer offices.and Ifpapers paid tasasT cloeer to lie nelthbor. in view of ! of county same to board tha auditor tho county aee numbered to a vance, Juet service he whether Gentlemen: book, props rty brought Into th to tha axtent of money paid, or ia simply finds that tha books of thla Governor Dern naked the Ottboard does if tha of Then tha any I acknowledge receipt of a let- atai after January i taxable for duo, whether aa extension of ilia la to think about the matter and accepts the system that ia in vogua offices mentioned are not kept ac- not demand tha inspection, tha very similar to a. receipt book, ment kps been granted or not. aee if in their mind treater effi- in hie office and makea no effort to cording to law, or that improper responsibility of tha auditor ceases could bo advised and all services ter addressed to you from the Car- th current year? change It, or whsthar ha studies or Incorrect returns have been and will rest upon tha board or performed by the sheriff for which bon county assessor under data of Judga Parker read tha Motions Prior to tha levying of such tax ciency and economy could be ef- and to howto fee bo a in sss ths with a of th constitution and of tha required ahould given December 11th, analyses it part payment of tho purchase fected by having fewer counliea In by such officers. It shall ba a .beet and tho contents sntorsd copy of an opiniontogether work can ba dona batter or mors made rendered by tho law which dealt with these ques- price thereof. And provided furthe etate. hia duty to report tho same at tha wtXoT waui!iChiVM SirelL ' or- - Carbon 1b in asbusiness consecutive the In book sec(m ther said some to that where final payment haa tion of tho chsaply. private discussing county attorney next regular meeting of thr board Governor Dern'e epeech followa: In its i der whether the fee to bean mad upon such lands tha bookkeeper who eat all day on a of county paid at the sessor. relative to tho duties of tho tions as he went along. 1 auppoaa since the first of Deimcommissioner such an duties after having to time or sot. It than an easy county assessor aad county treashigh stool writing in caah books, Th sections which J udgs Parker contract of sal shall, for tho pur-Po- m cember I have declined forty portant matter called to Us at matter to follow Report to Commissioners up and sea that urer, of taxation, bs regarded os declared cevsnd these questions to attend conventions, Journal and ledger has been disThla section clearly gives tha teas on not all eolleoted tho tlms the machine at I by tho placed of posting follow: passing title to th purchsssr or gather from tha latter banquets and other affairs, most of which one authority and makas it tha duty arc can accounted later do more Thera work art for, some wants ha asMssor girl that county called would assignee, and th stats land comwhich of tho county auditor to examine have for a several counties that sow have additional information relative to men used to do the books, missioner shall immediately escs and aceounia of the speech. It was neceeeary to de- than half a dosen do It more accurate- officers adequate fee book which it might tho duties of tho county asMssor clare a moratorium on such ac- by hand, and offices named each month and tlfy tha receipt of ouch final paybo well we to bo whoso In should counties colpublic ment to tho Mat hoard of equaladopt by to report any irregularities to tho tivities because this is my busy ly. concerning tho assoasing and present records arc not whal they lecting of taxes on personal propization. board of county commissioners. season, and I have to take cure of equally progressiva in our methshould be. ods. lien where a toxsa ar own had There not several are. I tho have first. Job Church and Charity. erty however, other county by Fewer Counties. Treasury's The Place. on real sufficient to offloeri and departments, such aa big tasks to perform. First came Ctompt,ed T6" ot 1. Host vital and important cf euro the property Utohfm But I would invito you to study tha eounty aaaeaaor, tax such of the Inaugural address, the prepare-tio- n payment county shop ail tho audits is that of tho county and also whether it U the duty of of which is not as simple and broader problems than that. Tha Infirmary, (where boohs of acTho lands belonging to thoStot treasurer's office, it to this office tho county treasurer to accept such and spend more count are kept) Juvenile court easy as it looks. Then came the counties collectstate. Are our coun- whose fines and forfeitures that receives all of tho tax pay- taxM as may ba collected by tho citizens of tha United Bute rs- - town school mrtrlcU anmuSi--Mdln- g are message to the legislature, which tazea than tha ment without this stats, shall librarts and lots aggregating in the larger assessor sftcr tho third Monday in was a tremendous Job. One does ty governments organised on tho directed to bo paid Into tho county tho build? never b taxed at a higher rata tags thereon used with counties over a million dollar and September. not sit down and write a message moat efficient basis? Could their treasury, city court tha coat or exclusively, inr to office so as be into this land restit that to refunctions than th to either which cases in are charged with reference to tax collections , state The Law Quoted. belonging rearranged out of his head. Each topic religious worship or char-den- ts of this stats: nor shall taxes itabls purpoM and rovtnUM -- JtJKl money in salaries? Would It to tho county and half tha fines nlactil tinon Ilia atatuiA UlOBty KQd Other Section quires research and study in order save places of bur. compiled laws of ba lnl bo brttar to sleet fewer officer and forefsltures era directed to bo wbpb either directly or through other de- Utah, HIT, 4047, not on Mato this by held or used for private or lands impoMd that there may be some basis of and as amended by Chap- or let them appoint whoever else paid into tho county treasury, and reason back of each recommendapartment Ths importance of pro- ter 111, law of Utah, 1114, benefit to herein, property corporate shall ba exempt belonging read or which perly accounting for such large as follows; may hereafter be pur- - ,rom taxation. Dltche tion. For two weeks 1 worksd might bo needed? That ia tha kind district courts for forfeitures and un1 to 1 bo sums of tho should of not flumes information In from chased went. money ales confiscated the of and United until people by States or property every night At the time of making tho asplant owned and UMd bypumping der estimated by tho county audit- sessment individuals or corpora o'clock, which gives you some Idea Who ia better qualified to give it liquor search and aelsure action assessor shall collect reserved for its us lion or. In order to facilitate and audit tho taxes tho for Indian of what a soft snap the governor's to them than you, provided you and' in tho larger counties, probLands lands owned irrigating on all personal property of ths treasurer's office, tho auditin Lands of Indians are exempt ex- br such indlvtouato or corpora-llo- n Job is. Then came the budget and know what you are about. The of- ably some other departments in this opinion, said taxes are when, a. la or into double or an insist who should which ficer which rut are funds tho received required county simply gets individual members adequata budget message not a lion on real property suf- cept aa is provided in Article 1, 1 or disbursed. not b concentration on many details and hopeless, Ion I. entry system of accounting bo in to secure the payment of Beet wrately taxed 1 sometimes so Is Auditor Responsible wonder whether, effect, a cash book kept showing ficient aa they shall ARTICLE the making of many decision. BeXIII. long b S. Section of tho instead taxes that provided owned The question than arises aa to whence tho same was derived, ths daily receipts from all source and and used sides these special tasks, the reg- with automobiles and good roads, All in exclusively f0r th not property assessor a shall stale, cash the bepayment disburse-tiesuch must s of or too we amount office a consecutive numbered receipt have not purpose many counties, ths county auditor's responslblliular routine of the payments exempt under th laws of tho In regard to these offices and ment with the amount remaining with a stub attached for each and accept from any tax payer a good taken care of in addition to the and whether there would not be a bond payabl to tho United States, or under this con- POWERS OF COUNTY Af-t- ' extra work that always arises when considerable saving to tho tea pay- departments not Included in Bee- - on hand. He must. In auch settle-tio- n pvery tax payment. All receipts and sufficient in an amount SO per cent tltution, shall bs taxed In pro SESftOH TO JIM. I havo been unable to menu, deposit all warranU LEVY OX PER. other than taxes- - should bo first county the legislature is in session, and. ers if counties were consolidated. in excess of tha tax conditioned for portion to Its value, to bo ascerKOXAL a specific law or laws whloh deemed by him and Uke the referred to tho auditor's office and th PROPERTY TOK also interviewing many people who Why not think about that a little as tained taw. tax to provtueu of y tha 'ins tor's He l payment must themselves therefor. UNPAID prior or counmake it tha to sacrifice of soma to him see receipt an order issued by the and work up wen willing TAXES, figures to duty word, property'', as used in this of all ty treasurer before the money to th 10th day of November.' If there Is anything in tha idea. county auditors to audit tha sc-- also make a full settlement annual-menSection OS7, Laws of Utah, 101. by accepting some state appointUnder th provisions of tho stat- article, is hereby declared to Inu received. counts of the offices and depart- - accounts with ths auditor A Ixo Fewer Jails. ment. At tho tim of making ths asute Just quoted, it ta mads ths duty clude moneys, credit bond the second Monday of Jan. above enumcraUd. If there h The Gash Book.' Warden Davie said to mo recentSeeking Fellowship- sessment the asMssor shall collect Mock franchises as.. assessor and ail of of matter tho time ury. at ths la a an defalcation or mad rush, you ly that it ia a great waste of iponey Tho Importance of ths cash book With all of this irregularity the taxes on all personal property, Treasurer, Is can ba readily Men, aa it will en- sessing such property to collect ths and things (real, personal and when, in his opinion. will understand why it has been for each county to havo its own In ona of these department a',W Mid taxes Section of prlvato ownerdelivering tho r not a Hen on real property auditor to check ths trsus-pre- rs tax or to take a bond conditioned mixed) capable necessary to swear off on speech Jail and that ona Jail for misde- the eounty auditor raeponaiblo? It- asssMmsnt book On nt to the eounty able thscaah ship; but this shall not bo so conin tho bank and on for tho payment of tho ta What I do not under- meanors could serve the whole may ba contended that the conn- treasurer ths to making. Mcur tho payment of A servant May Bela strued n sto authorise th tax- th taxe county auditor must hand at any tlms. Whsro ths old auditor haa no Jurisdiction of stand is how it happened that 1I state Just as well as ons prison for to provided that instead or ths treasurer with the full Under tho provision of section ation of tho Mocks nf any com- a cash all felonies. The trouble la, wa are these records and that tha haada got dated up for this occasion. ingle entry system has been In IOIOx payment the trr shall amount taxes except the effect of said Chapter 1X1, Laws of pany or corporation, when th pro- accept from tha treasurer was only of thinking every of tho departments are not re- municipalof taxes levied, habit the suppose it must have been because any taxpayer a good cltlea of of the of to such assessor to Mis the th 1414, auditor or quired Utah, 1 felt that I was lolng to meet perty msy shown company permit the with corpormust and taxM total have a and sufficient it bond Jail, charged county third cIbm and of town and tho payable to tho with a crowd of fellow officials, never occurs to ue that soma other Inspect their account Under the such personal property and Mil ation represented by such Mock county In an amount of 10 por cent by tho assessment roll of car companies." There is. however, a Motion taxes asms at any tims prior to th has boon taxed. Tho legistetur In excess of th tax conditioned ths work even better and and I longed for their fellowship he double system, chargee entry plan might treasSection Tho county fur till hall provide by law for an an- th payment ot tho tax hie caah with all tax recalpta and first Monday in Juno following th and sympathy. Anyway, here I am at tba asms time save tha taxpay- which giVM tho county commisprior ta sioners supervision over all coun- urer mustof annually, on tha third of nual tax sufficient, with other th 10th day of November. imsnt, where the owner and hen you an and regardless of ers a lot of money. crsdlta an 'account called taxes reat attend Monday February, books. This the office of ty officers and their how I feel I am glad you an hen. I mention these two suggestion Treasurer Must Act. property baa failed to pay tho sources of revenue, to defray ths tho eounty auditor ceivable. Ths debit to thla account such X have gneted your organisation at not because I havo worksd thsin action, 14t0xl, Compiled Laws of with the delinquent Section SUM. the (axea receivable), will be the total tax at tha tims ths assessment was estimated ordinary expenses of tho to th? bond. Mata Us last two or three annual conven- out sufficiently to feel safe in defor for oach fiscal jiear. For If a sum teM than tha rato fixed giro tha required and by tho asssMmsnt mads Munty taxes shown tions, and I am happy to have the initely advocating them, but in ths I? toTar rnuiwT? wnnrtuthl xudltor must then carefully com- - roll It to at one evident that It Tho opinion of th County J.ttor-ns- y tha purpoM of paying tho Mato has been collected ' the deficiency of welcoming you hops of stimulating you to proto rttso be collected by the County nuist heretofore referred if them treasurer opportunityassessment ths be. list hie debt, with tha cash the any ths legislacharges official conduct of all county offi- - psrs 0, persons and property not daily with all receipt double pay- Section 4013, compiled laws of ture shall provide for levying a Treasurer os other taxes on peragain today. gressive and constructive thinking Duties. felOfficial' arked as paid on tha asmsament ment overpayments by reason of Utah, 1117, which reads as bout the work that Is In your ftrlct And annually, sufficient to pay th sonal property ara collected, or by We an all public officials, electannual IntcrsM and principal of Seixura and sals ot any personal differences in tax levies and any lows: If you will all think up a the county, outer ubdlvtoion eor-of- book municipal 4041 (except section '"The ed by the votes of our constituents. charge Tho treasurer collect tho county auch debt, within twenty ygars property owned by tha parson will be eredltad other average lot of brilliant schemes, we may may see that they faithful- - tor must then foot up tha amount to What are our duties to the people tne account of taxes receivable taxes delinquent on personal prop-trfit- y, from tho final paamgt of tha law egainm whom tho tax to assssMd some real progress Instead make ofue in tholr diroct nut duttee; perform of taxea who elected us? They and and at the cIom of the tax collecunpaid, providing that no action shall be except whan tho real estate creating ths debt. of still and watching the ly for delinquencies; credit theremaining proMCUtlone treasurer with the tion period this noeount will show fice sot to boss them but to serve reststanding maintained to collect auch deliable therefor, by Mlsura and Uniform Rata I of tho world go by, and, when necesMir, requires amount, and havo a final Mttle-thethem- - We an humble enough durownficiency, unless tha County TreasMl of ARTICLE credit XIIL mare s. any Beet property balance, personal loir reprcMntiag bond to we are rtntw tholr official urer ahail, at toast fifteen ment with him, and thereafter the Uxm collected than havo been ed by tha delinquent.' ing an election whilesome "Th days beshall legislature (provide their make aad us of present get reports delinquent list must remain in the charged. This Ing their votes, but under 'he and further quotes Section 014 by law a uniform and aqitol rato fore tha commencement of auch surplus accounts and for books office. office. inspection, the auditor's once county we get lasy after "deposit in tho United States system, waa never of Chapter lit, laws of Utah. This of assessment and taxationTon all This section to broad enough in' Under the above section 1414. Ingle entry poMofflc postage prepaid address-- d As I look at it, there la very little to the treasurer, and in a rrtton provide that all taxes pro- property in tho stats, Ite eeopa to toko In any and all the auditor should Insist upon a chargednumber to according to tho honor In merely being elected for owing such ta of casco was not re- vided for in this title shall ba to its value In monoy, shall at his lastperson departments or subdivisions of tho . verified statement of all receipts great known piaea of resi-ae- nc an office, dnwlng the salary dua on.ths third Monday In Sep- prescribe by general law ad funded to tho taxpayer and ths such disbunoments tho out. empowers regand county of county county a notice, in writing. Inform, the term, and then stepping tember of each year; and at twelve ulations as shall aecurai a Just Double Entry System, commissioners to order ths records treasurer each month, including him of th amount and nature The honor comes from doing someday valuation for taxation of all pro- ing accounts inspected. This the, tax collections which it may not be With the double entry eyatemL o'clock noon on the thirtieth end of in. you are to aueh while If you that unlem tho thing to tho the treasurer will always be requir- of November or If tha 10th to Bun' perty. so that every panon and Mino to paid and indirectly if net directly, fixes the practical to segregate make a record of real service to within fifteen days ed to account for all taxes actually day or a holiday, then at twelve dedisall tho other and for shall eounty taxing in deserve tax a will auditing responsibility pay pro- action will ho brought for the people, then you tho oclock on th Kth day of Novem- corporation at tha tlms. This statement received and any eurplu after It.. The partments and subdivisions of tho ' tricts Be portion to ths value of hi her honor and you will get associated used as a basis for tho few years time may be reverted to ber of each year all unpaid taxes or Ita property; provided, that a . county where money transactions may Section an MM fact that you very I are involved, squarely upon tho au- - monthly audit of tho treasurer's the county treasury. With an ade- ar delinquent and ths oounty shows deduction of debits In Ifcwlded for In Sec together In this organisation bsok quate cash book and double entry treasurer shall then cIom hia of- may ba authorised; from credits I ways to that you are looking for That provided fur- tion 4047 at th time of making association bean This has formed tho treasurer's fice for tha receipt of taxes until ther,. that the of account Settlement. system Final Is a s tha better. as aaoeasmont txemplify-ltor at any tim be-fserve your people property of th end to being perpetuated bacaiute is Us Publto officers checked frequently and h has prepared hia delinquent Hat United " Under Section! -- 1011 and State of th Mato, countie the first Monday or Juno folbeat there to in American Itudablt ambition. X congratulate members, without reference to'lng-tit to made the specific duty of the; he auditor may be scoured that for publication. tba town I cltle and applaud tho school muit. American lowing life assessment silisenshlp. th Treasupon you dtetrict, poIIllcail aitation, are eerloualy In th opinion of th county treasurer to make a final Mttle- - all cash received has been properurer may collect ths taxes by mIm worthy objects and purposes for accounted for. If only a sUigls attorney tha position taken Mems nicipal cn poratlons and public li- ura honMtly anxious to more fully I I have a conviction that county ly and Ml of any personal propbraries, lots with tha buildings I understand and effeclcnt- -' off tear with rare exceptions ar SfondsTyC discharge to ba that th treasurer may nut thsroon of ' ly nnd intelili.ntTy used exclusively for either erty owned by tha person against YhV duttM ofth. hlghMt typ of men and women fhMttTeVeVt rtould mT Ito. tiMiymoilbl' tocLk Mis and Mil personal property tain whom now tho tho tax is assessed in tha found-ilegislature tholr b to respective Right our respective office Jvery form of relief for tres.urer'e cash and bank account. aa provided for in said section 4033 religious worship or charitable Mmo manner 4 as provided for eoiz-- ur i MMton and whenever purpose and places of burial not on final settlement in Feb- - until tha taxM th arson ar tho etatod alms and oh- - communitle tho of until taxes the tho of upon d . 1 to a live and Mte by tha County Trsaa--"f meets taxation o tha Mx-tailota to en- -' County officers can do much to osssMment rolls should b exam - ruary. without an ondleM amount llnqusnt and that such taxao ara not UMd for prlvato or corporate benject tuiy in th provisions of Sections and that always leaas rorreoi wrong impressions and can jnKj an(j determined to ba a pro-ishall bo exempt from taxawork, and then an auditor can- of dsavor to ralM poalt-onuntil ths 30th day ot efit. MM. 1014. 4011, ion of our governmental system trust to ths highest standardpublic ' canal reservoir and do much to Inspire confidence on per credit. In the csss of credits! not bo assured that all sources of delinquent tlio tion. Dltche of view in and November, that Laws of Utah. 1117. and activities to ms If any money A and flumes owned by such claimed for tax sales and taxes revsnua have been fully covered. to otherwise promote Interest in llis part of tho people. fart that th county assessor may pipes la being waited. But how many Compiled Lana of field of government we on subsequent sale individuals or corporations, or th auditor simple and adequate double entry not ths the In state the of adminlal.atlon propsr have Mil such sells and 1VIT. property members of tho legislature the same should b amured that every item system can be installed which will have not displayed mkmbers thent( shall lwDa that and county government. such taxes ar du. a individual Publio Auction. had tha kind of experience not bs Mparatoly taxed amount of confidence or tho samo to posted in tho proper tax sal save time and labor to both tho uponthawhich as long High Ideal whether Juno tbero in first Tho Mte muM be at public aucto Monday Judge them of record tax qualiriM same before deads ia it and or treasurer tho and insure as shell bo auditor, our to genius is make tho organisation owned It they and used count to no ono authorised to onforea ths purpoM tion, and of a sufficient amount our etsto government or our which to allowed. If theM credits ar not proper accounting for all caah re- collection ef- functions of county government administrative capacity of such taxes after ths exclusively fo4uch purixiae; pro- of property to pay tho taxes and government to organised on an tho ceived and . disbursed. This the first In checked into tho record un- evident In private buslnes officiate of vided, and that better county further, M criticize not In mortages tho June upon until and when practicable must do Monday ficient baste? I be lost to auditor should insist upon. affaire the same methods ar thend ot dollars mayover tk ffal and personal property mado in tha Justice's precinct third Monday in September. least when I azlf derstood by tho public and to rato not uMd districts a Assessor. legislature in the was period taxing Ths do same tha results ba hall and tho for for and government exempt from taxation; whore seised. regard a member of Similar to Special Ta of the larger that question. I S. In tha smssor'i office, where " officers to tho highest place not appear. Wa can do much to of Portion M34. We ar of th opinion that th provided further, that taxes of tho countlee of tho stats, and there considerable personal property taxtho legislature for s I wm net these narrow wide of tho esteem are to which n margin poor indigent public know they may bo remitted or For Mlslng or MUlng personal I when on be defalcations which would es are collected, a simple combin' lass myvelf and personal property, in and pub- - may be discovered without to yirs create sum abatod among at prlvato county entitled; such apd time and Hen state government th treasurer may charge on ars on such not such taxes real a in property, a an expert such not will book d cash Mrva and ledger rello manner as may be provided by In each csm the eum of a keener hum of tholr enterprise. check. 3.00 for ceunty government and city gov- sponsibility of easily recording all property sufficient to sccuro tho law. the purpose bean much While has. a progress tho and to public ta um of tho eounty, and actual . . . cash transaction By all means a payment of tha tax, ar delinernment. and school sojmmont. Monthly Check. made remains thsra opperof to slevat standard grsat deslra Section itrand Bscto of Mil other There also a provision. the Complied necessary expanses for travel, time aueh property is dally cash book should b this kept in quent at th Croat a feeling of mutual tunlty for forward stride Won 4041, Compiled Lews of 1017 the'asssssor's seising, handling keeping, or carubleeta that a'legislator must con- - vlce;-t- o used assessed, untoM th r squired bond office, and Public duties era sometimes dto- - which aeeeefor ing the to taxes county arc Obviously no member of j helpfulness among tho eounty of- aider. property so Mixed or Mid. m requires collection and given and that if th of each charged in a medlow., if not an wr to mail Section tOSt. a settlement Ith ths M bula toforth7trsMuivr not paid at tho tim such property the legislature can ba a fountain ra snd to manner. Wect This ' almost ao our On that shabby . probcounty auditor on tho first Monday .EsSt payment of th price hid toy wisdom on all of theso tiding ths other is assessed and a bond to not given best ad- lem may b solved, not only for sometimes dua to lack cf intsrsst or of each month, for all moneys col- -j any personal property sold, tho deTh' ,,lv.nii and so he must act on thocan tha ths treasurer may enforce th col-, looted so Indlof be oa tho tho Initiative him Mrved the tho part Nobody by previous livery locality can during vl.lL.,! by thereof, with a bill of sals particular vice he get. lection of auch taxes by Mlxurs and Lh month. Whllo this Mellon vesta tha title thereto in thd bur" the individual officer, but for the vlduel officer. well qualified to give Mm expert not treasur and th may only sal, conebout -' Under advice the stimulus of theM chaser. i placed upon the statute beoks;? advancement of the etate. and disinterested sr enforce th collection of such ofri-c- Jord Bcrtlou 0037. An association of public officials' ventlon gatksrlngs. Interest In a whea ths assessor was only for- - taxes by ssixurs and sals, but the to county affair a roe. county Inntmncen. I In a Excess Returned- bw! can assist in elevating the ideals fuller dtooharga of our duties to Uctlng assessor collection cart and enforce ths msy Ail excsM over tho Taxes and. The Mission. and standards In public office and gained and we go back to our re- -- (in esse of Mlxure), and before tho j"1 nur- - of such taxes at any tlmo prior to however will serve tho 1430 costs of th Officer. of) any such And so It strikes ms that hers ran d0 mueh t0 lncrt,M tho sf- - spetlv counties and to tb dta- to tho first Monday ln Juno following P. Russell Wight. Hoxelder eoun- Ml must ba proceods of our respective property taxes poMd chMklng thto duties returned tq tho ownto a field where you can extend the fect:0B ot the peoplo for thslr gov-- j char assessment. the department er of ty auditor, with tho far of beyond improved understanding ernmet. ,ffeISw,a president. property sold., and until Tho JuvenltoJudges ill. no doubt cop of your office In other words w arc of th You Charles g, Hawkins, Utah county claimed must be deposftsd in the to public offlten muot atrlvo for j tha matheds and practical necaa- with tho opinion that tha taxM levied on all asseMor. au- h your ordinary routinoanddutleo. j vtco inX to moro 5! function county and to nfftelT and treasury, president. optrallon mtLml fully th form oftho'sary develop subject to th orinalyht can study tho county auditor .If a almplo and such where th personal property, W. Clair Rowley, iron eounty der of th owner, or hjs heir of of county power to lift up to olovato the more efficiently in our roopoctivo hlmielf1 that factlvo record la rscommendad. taxes ars not a Hen on rssl esof tha various branches out auditor isauro may r, I office how assign secretary, government. City Court government and find tate sufficient to secure ths payall collections ars accounted fori I Section &&, Compled Laws. iMbel Do La Mare, Tooele county Real Contact Men. ,'"Pr0 Learning Pawed Around. . . in such a way that a detailed check1 Time will not permit of a fur-ca- n ment of such taxes-- arc in tha nacounty government can h olent and common Wo on meet a her treasurer. who W officers treasurer, arc have th discussion of procedure. Ths ture of a special tax. th ther tlm at and mad bo cd and mads more any Every tax baa tha. effect of on- - ground and xhanga ideas and ax- Action on Resolution more economical for th beifeflt of most direct and numerous tha Treasurer Bhouhl Accept. remitting hta auditor, however, should not ovsr- Judgment againrt the person, and It to but natural that t,at tracts with tho taxpayers ths parlance collections to th county treasur- - look a thorough check of Justices Allotting com of levying taxes should th tax payer. In this confsrsnra assessor, If the however, lien created by this title has every out peoplo who pay the coat of gov- certain officers stand out ao rath- (r. on or beforo th first Monday and eitv courts to bo assured that discover such personal property passed you should bo able to work and sffact of ' ean do mueh to r expert In a particular phase of 0f each month. A detailed audit all fine and forfeitures due ths after th first to tT0'n htvs law PropoMl to many helpful suggestions to psM eminent, and we in JuJSSSS it changed June, Monday "" county Mrvlcc by experience and should then be mad at least one county have been paid into the would b his duty th collect to dXiquent. Tha ot 'forms th which"?! J1 prop,rt)r final nor nhliisMir Mttlsment before fell ho the should study they become conversant with county treasury, year b duo under such bn?kksnta? Judgment to not Mthfled nor th with to cheek the csms in the district tax shown to phases of county work which are of the current year's taxe machines passed. or to take the relien removed until th taxes ara rrn??,M very Important. They Instal forms ths county treasurer on tho. third court In which tha court has or- - assessment, com-tax msks 1 bond, and if neither th county paid or tho property sold for th ths sals and destruction of quired nd adopt prartltos which ara do- - Monday of February. jdered ml sal oners work then bond wss with nor board state tho given, paid payment thereof. e. is not"run" byth elected officers fccra rharge us with grave rs- -' eldedly batter than form aad prao- Enough has barn Mid In the confiscated nronertv. ln on tho treasurer would havo author- - f equaltoatlon in equallHtion in-- 1 Rrrtkm SMS. U who In TheM several tlcee Preeedlng tF, counties other developed, our clllsens, However, opporjecentlv Bponslbllltle Many private Ity to enforce th collection of such dividual t property in county de-- 1 and Every tax upon personal prop obllfsUon hundred dollars tesltosd bssn had live rean authorlty convention In our their onpportunIn wtlh ar present tunltlee offlco never held keeping Iqrty to a Hen upoi the real prop- no taxes by a aelsure and Ml of ths a clearing house in which upon pponeibllltles. Government to a ity exert a marked Influence Proposal to give tha county eom- - erty of th owner thereof, from ot th? r0CMd, 5lid property In queMlon. ben methods in um In the e . hi SJSStotThalj2T!!LtI!Sr both legislation and admlnlstra- pert of every citlsen's business. 'the I am of th opinion that th mtoaloners tho right to change In- - nd after 12 o'clock a.m. of tha ean be studied life of, varioue countie lh5 a0UJltv treasury. omSdmdl Mon. How do they do It? By glv- -- Government touches th authornot sour ms th haa dividual only day of Januhry of each year. levy defeated. Better than we can eltlsen. give ad- every American Today, and adopted. Jwd Thta le a 1bll!f!.,,PU..d fburJm,nl ing advice. Anybody can defeat of Fry bill which ity, but that It to his duty to make Urged olher w ua be Amour do will send and ns never that neighbors every before, vice but the advice osmMt of perhaps J:,hop.JTd Ert th collection of taxes on such per- provides monthly publication. our own beet In return." t,kaffd imUlnot sonal property at the time he makes gladly and eagerly accepted and irlcan clttaen to more keenly alert must Mnd I SS. and If they 4o Urged pssMg of Burton UII. J""i:i..r!lw,i...-,l'nsidra1o- n. Recent Dishonesty. th relation of government toi followed by any good public offi-'t- o ths assesemsnt. whether such as- house bill No. I, which provides for man who the people. reMnt People ta err is the advice of th to sessment or after before made printing of abbreviated statement my of- - j Tho peoplo of this state havo west and If a man comes know th tint Monday In June, or ote annually. - . snoura insist on in BMisunr fie and talks to mo about a sub- - brn shocked and thslr confidants wherever bond. If. tako then. tho of county required dmrt It to th Urged changing of wording In upon .hakm by th. numh.r of public M- Ject .1 generally soon WnoU nto blmsd? eve duty of tho assessor to law to change poMlbl change In have been properly oared and that all eounty year orwo collect such whethsr he knows what h Is talk- - poaures In ths last few year When economy and efficiency.reason to certainly property taxe ha property from Aug. 1 to Jan. 1, thereby of tho for, County officer by the people lose faith or cnfldenee ing about and whether he haa an either listed, or properly accounted acting wHhtn his authority In turn- levy considerable time in book- gome Fnitdamontal x to grind. If I find that ho to n their public officer respect for very nature of the work they are tor- - It would not bo mueh of a task ing auch taxes over to th eounty mvinp called upon to do, tom closer to gome of theM requirements may to check th personal honest and Informed I should bo government suffer when of treasurer matter tt 1 no the property Urged adoption of bill now be- Absoluts honesty and simplicity the people the ones who pay tho bo listed as follows: .Wjl' foolleh not to avail myself of ths cftch if to inventfirv cessment and collection to mad 1. The adoption for each fee of- - ukan titpirtnmit make which would han any olh- legislature Information he ran glv me. A an4 nothing slse. on the part of cost of government, ln Jt!Vcunty-A.thJJm,at tha ckwa and I think it to tha duty of tho It possible for i - or group. By reason of tho work flee of a proper fee book. Th law 0 aMh lMa situation serve reestahto of e.f esn same In Is ssertary officers tha th tentreasurer to aecopt all taxe legislator In a provides than an account murt bo tlE In eolo:uaon tot ms repeat, the dered to him by the aaaeasnr which rhVrm:r,rnM Wttt, pp,,?ttement .h.11 beP0rtd and ho will welcome an honest and Uxh and then maintain th reepert of oounty officer they are noeda of all fsoa collected and tha eounty auditor ia expected bettor poo'tloa to know th county AiBl--or .kept the Intelligent opinion from you. That and confidence of th nubile, t0 tha Audlur ,f by the asMseor may havo collected- - asoessor and treasurer. I or . . to ! to will. administer undor Nation. of a tho the and auditor, t th Intelligent of Heart provisions cIUmus who elect him. to bo, as people legislator after th aaessment book has been Your truly. Section 1400x1 can prescribe the the saving go Defeated propoMl to msko It delivered to th County Treasurer, mere msy be ono ones In a while a nation may havo everything the needs of tho people. th wateh dog of HARVEY H. CLUfT. Let each of u public officials or form and substance of tho fea the treasury. If anvon or anything to move misdemeanor out who to so Ignorant that he thinks CM that haa a market value hut end th Auditor shall charge tho property Attorney General. ono book. A combined entry and fee goe wrong, tho first question he knows It all. I have observed if na public officers and Ita cltl- - prlvato clttoen. anoept our full book county after property had been j Treasurer with the taxes thereon, to with aa full I our make to tho where was auditors to sos that no which will be asked particulars exists assessed bnt taxes not collected. and tha tax must ba collected by that tha Ignorant man usually hasI ten are untrustworthy that nation shars of tho obligation to th up - , data and number of ths cos tholtho auditor grhila thla waa going in tho periormancq of laxity Voted appreoiatlon to officer respective contributions our official th most positive opinions, and to on th downgrade. the Treasurer as provided is Uus A nama of tha daa on. as of us go behooves to look of of lift standards paying, Th it a b has party dutie to to eounty govammant, teamed Voted auspicious havo right publio title, speaker 1444, Compiled d r isle-phon- sr - oSwtfcounU"ua re-fl- audl-authori- ze 1 lilt auf-flcie- chri - 11 . m P. Russell Wight Makes Reply To Governors Talk 404th h or I nt of a ed thou-publ- ic av-era- gi Resolutions And . wa.'""0 JJ TSl. er ;!' Annual Election Jf clerk-audito- K ' PrPhs coun-alon- ring ltd- 1t -- u, 1 appreciation s |